/akn/sg/act/sub_leg/2018/VCCA-S167-2020

Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
Subsidiary Legislation
Status
In force
Enacted
2018
Sections
2

Quick answer

About this subsidiary legislation

Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation VCCA-S167-2020 2018, currently marked in force and first recorded in 2018.

Regulation 1

Citation and commencement

Open as pageSuggest a correction

These Regulations are the Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020 and come into operation on 16 March 2020.

Regulation 2

Accounting standards applicable to variable capital companies

Open as pageSuggest a correction

The following accounting standards or practices are prescribed for the purposes of section 100(8)(b) of the Act:

(a)

the International Financial Reporting Standards issued by the body known as the International Accounting Standards Board;

(b)

the United States Generally Accepted Accounting Principles issued by the Financial Accounting Standards Board;

(c)

the requirements relating to the preparation of accounts mentioned in chapter 5.1 of the Code on Collective Investment Schemes issued by the MAS under section 321(1) of the Securities and Futures Act (Cap. 289).

Common questions

What is Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020?
Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation VCCA-S167-2020 2018, currently marked in force and first recorded in 2018.
Is Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020 still in force?
Yes — Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020 is currently in force.
When did Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020 take effect?
Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020 was first recorded in 2018.
How many regulations does Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020 have?
Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020 contains 2 regulations.
Where can I read the official version of Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020?
The official text of Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020 is published at sso.agc.gov.sg.